The Resource Transnational tax law-making in Brazil

Transnational tax law-making in Brazil

Label
Transnational tax law-making in Brazil
Title
Transnational tax law-making in Brazil
Creator
Subject
Language
eng
Summary
This article offers a historical study of the evolution of Brazil's tax system since the end of the Second World War until the present day, centring on the influence of external actors and institutions. In doing so, it advances two novel contributions to the literature. First, it provides a country-specific account of transnationalization in tax law-making through time, explained in light of social, economic, and political circumstances. Second, it proposes a critical discussion on the role of foreign expertise in shaping domestic tax law and policy. What the history of Brazil's development struggles reveals is that Global North experts had many chances to 'fix' the country's problems, but they have for the most part not been successful
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 8/9 ; p. 708-718
http://library.link/vocab/creatorName
  • Magalhães, T. Diniz
  • Oliveira, L. Monteiro de
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • tax reform
  • economic development
  • history of taxation
Label
Transnational tax law-making in Brazil
Instantiates
Publication
Label
Transnational tax law-making in Brazil
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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